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IRC v Trustees of the Sema Group Pension Scheme 7

[2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

19th December, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)	[2022] UKUT 314	United Kingdom Upper Tribunal	United Kingdom	25 Nov 2022	BAILII		2
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC	[2015] UKFTT 401	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2015	BAILII		2
UBS AG v HM Revenue & Customs	[2006] EWHC 117 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Feb 2006	BAILII		2
Kwik-Fit Group Ltd v Revenue And Customs	[2024] EWCA Civ 434	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2024	BAILII		1
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)	[2022] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2022	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1960	s28
Finance Act 1997

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Greenberg v Inland Revenue Commissioners	[1972] AC 109		United Kingdom	circa 1972	LexisNexis / Westlaw		19
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
Inland Revenue Commissioners v Kleinwort Benson	[1969] 2 Ch 221	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw		6
Australian Mutual Provident Society v Commissioner of Inland Revenue	[1961] UKPC 48; [1962] AC 135; [1961] 3 All ER 1051; [1961] TR 371; [1961] 3 WLR 1313	Privy Council	United Kingdom	20 Nov 1961	BAILII		5
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)	[2022] UKUT 314	United Kingdom Upper Tribunal	United Kingdom	25 Nov 2022	BAILII		2
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC	[2015] UKFTT 401	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2015	BAILII		2
UBS AG v HM Revenue & Customs	[2006] EWHC 117 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Feb 2006	BAILII		2
Kwik-Fit Group Ltd v Revenue And Customs	[2024] EWCA Civ 434	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2024	BAILII		1
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)	[2022] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2022	BAILII		1

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